The Business Activity Tax return (BT-190) excludes from Total Revenue the following items: interest, dividends, real estate rentals, royalty interests, working interests, net capital gains and compensation. If an entity has only the excluded types of income, is it “doing business” in Oklahoma and therefore, required to file a BT-190?

If the entity is “doing business” in Oklahoma as defined in the Business Activity Tax Act it is required to file and pay the tax even if their income is excluded from Total Revenue.

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